The DEC alternative conversion factor is the underlying annual exchange rate used for the World Bank Atlas method. As a rule, it is the official exchange rate reported in the IMF's International Financial Statistics (line rf). Exceptions arise where further refinements are made by World Bank staff. It is expressed in local currency units per U.S. dollar. This page has the latest recorded value, an historical data chart and related indicators for DEC alternative conversion factor (LCU per US dollar) in Cayman Islands.